ABSTRACT
In s 1(1)(a) of the Charities Act 2011, the expression, ‘charity’ has been partially defined by reference to the exclusivity of charitable purposes promoted by the institution. This is a reference to the test for certainty of the charitable objects and amounts to a statutory recognition of the common law approach that preceded the passing of the Act. A variety of tax reliefs are enjoyed both by charitable bodies and by members of the public who donate funds for charitable purposes. Section 30 of the Charities Act 2011 lays down the requirement that all charitable bodies must be registered with the Charity Commission, subject to exemptions, exceptions and small charities. An individual may promote a charitable purpose by donating funds inter vivos or by will to trustees on trust to fulfil a charitable objective. A group of persons may join together in order to promote a charitable purpose. Such an association, unlike a corporation, has no separate existence.
